Bombay High Court rules that in cases of bogus purchases by a trader with undisputed sales, addition to income limited to estimated profit margin.
Delhi High Court quashes Regional Director’s order in Panchhi Petha name dispute, rules authority can’t decide trademark ownership under Companies Act.
Rajasthan High Court dismisses writ petition challenging tax order due to availability of alternate appeal remedy against passed assessment order.
Delhi High Court dismisses tax appeal, affirming completed assessments cannot be disturbed under Section 153A without incriminating material from search.
CESTAT Hyderabad rules Section 142(3) CGST Act doesn’t grant cash refund for service tax paid post-GST if not eligible under prior laws.
CESTAT Hyderabad directs refund of CVD/SAD paid post-GST on failed EPCG export obligation, citing eligibility under transitional law.
Allahabad High Court sets aside penalty under UP GST Act for non-filling e-Way Bill Part B, citing lack of tax evasion intent and technical error.
Bombay High Court dismisses Revenue’s appeal in Refrigerated Distributors case, ruling no substantial law question arose on profit estimate for bogus purchases.
High Court sets aside GST refund recovery order against Export Oriented Unit, citing failure to follow mandatory procedure under Sections 73/74 of CGST Act.
Allahabad High Court states Bhumidhari rights declaration requires a suit under Section 144 of the Revenue Code, not an administrative order.
